Regulation 79
Elections for QDMTT Safe Harbour
of Multinational Enterprise (Minimum Tax) Regulations 2024
Subsidiary LegislationIn forceProvision 91 of 111
Regulation 79
Separate elections must be made by the filing entity of an MNE group for the application of the QDMTT Safe Harbour for —
(a)
the entities of the MNE group in regulation 78(1);
(b)
the entities connected to the MNE group in regulation 78(2);
(c)
the entities of the MNE group in regulation 78(3); and
(d)
the entities of the MNE group in regulation 78(4).